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All Journal Islamadina : Jurnal Pemikiran Islam Jurnal KOMUNIKA Jurnal Indo-Islamika Analisis: Jurnal Studi Keislaman Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan ISLAMICA: Jurnal Studi Keislaman SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Pendidikan dan Pemberdayaan Masyarakat Laa Maisyir Jurnal Ekonomi Islam IJIBE (International Journal of Islamic Business Ethics) Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Abjadia, International Journal of Education Al-Ihkam: Jurnal Hukum dan Pranata Sosial Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Studi Agama dan Masyarakat Studia Quranika Jurnal Pendidikan Nonformal LENTERA: Jurnal Ilmu Dakwah dan Komunikasi INFO ARTHA IJHCM (International Journal of Human Capital Management) Islamic Counseling : Jurnal Bimbingan dan Konseling Islam Sawala : Jurnal Administrasi Negara JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Al-Syir'ah Jurnal PAJAR (Pendidikan dan Pengajaran) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Ilmiah Pendidikan dan Pembelajaran AT-TURAS: Jurnal Studi Keislaman Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Buletin Ekonomi Moneter dan Perbankan Kajian Ekonomi dan Keuangan Inovasi : Jurnal Politik dan Kebijakan International Journal of Islamic Business and Economics (IJIBEC) IJISH (International Journal of Islamic Studies and Humanities) Transparansi Jurnal Ilmiah Ilmu Administrasi Journal of Islamic Monetary Economics and Finance Jurnal Pendidikan Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Tasharruf: Journal Economics and Business of Islam Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Bukhari: Jurnal Ilmu Hadis BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam International Journal of Islamic Khazanah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat Komunika: Jurnal Dakwah dan Komunikasi Kawanua International Journal of Multicultural Studies AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam JURNAL BIMBINGAN DAN KONSELING ISLAM AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Azwar, Azwar
Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Journal : Jurnal%20Tata%20Kelola%20

 1 
PENGARUH SIKAP KE ARAH PERILAKU, NORMA SUBJEKTIF, DAN PERSEPSI KONTROL ATAS PERILAKU TERHADAP NIAT DAN PERILAKU WHISTLEBLOWING CPNS Iskandar, Azwar; Saragih, Ramaluddin
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 1 Juni 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1143.88 KB) | DOI: 10.28986/jtaken.v4i1.142

Abstract

Calon Pegawai Negeri Sipil (CPNS) diharapkan mempunyai keberanian untuk menjadi seorang whistleblower karena masih baru, segar dan relatif tidak memiliki berbagai kepentingan yang dapat menghalanginya menjadi seorang whistleblower. Penelitian ini bertujuan untuk menganalisis pengaruh sikap ke arah perilaku, norma subjektif, dan persepsi kontrol atas perilaku terhadap niat dan perilaku whistle­blowing para CPNS menggu­nakan Theory of Planned Behavior, dengan mengambil studi kasus pada alumni Pelatihan Dasar (Latsar) CPNS Kementerian Keuangan di Balai Diklat Keuangan Makassar Tahun 2016 dan 2017. Data diperoleh langsung dari responden melalui kuesioner, dengan teknik simple random sampling dan pendekatan kuantitatif Pemodelan Persamaan Struktural dengan Partial Least Square (PLS). Peneli­tian ini menemukan bahwa sikap ke arah perilaku (attitude toward behavior) para CPNS tidak berpengaruh signifikan terhadap niat mereka untuk mela­kukan pengungkapan kecurangan (whistleblo­wing). Variabel norma subjektif dan persepsi kemampuan mengontrol perilaku para CPNS, berpengaruh signifikan terhadap niat mereka untuk melakukan whistleblowing. Niat para CPNS dalam melakukan whistleblowing berpe­ngaruh signifikan terhadap perilaku. Sedangkan persepsi kemampuan mengontrol perilaku para CPNS tidak berpengaruh signifikan terhadap perilaku. 
EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA Iskandar, Azwar; Amriani, Tenry Nur; Subekan, Achmat
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 Desember 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1788.534 KB) | DOI: 10.28986/jtaken.v2i2.65

Abstract

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implementated not successfully running yet based on all Delone and McLean’s success measurement criterias.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu  kualitas  sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi  (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean  (1992).
ANALISIS DETERMINAN KEMISKINAN DI SULAWESI SELATAN (DETERMINANT ANALYSIS OF POVERTY IN SOUTH SULAWESI) Iskandar, Azwar; Subekan, Achmat
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 Juni 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.569 KB) | DOI: 10.28986/jtaken.v2i1.36

Abstract

This research is aimed to analyze the determinant of poverty in South Sulawesi on 2010-2014 period. Using the annual data from Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK), the estimation applies the Panel Regression with Random Effect Model (REM) as analytical tool in order to analyze the effect of regional economic growth, unemployment, healthy index, school participation rate and local government expenditure on poverty in South Sulawesi. The empirical results show that all determinant variables simultanously have a positive significant effect on poverty. Meanwhile, regional economic growth partially have a positive effect on poverty. The others such as unemployment, healthy index, school participation rate and local government expenditure partially have a negative effect on poverty. Because of that matters, local government shall to create an economic growth inclusively, improve the health and education public infrastructures, and increase the supervision of expenditures to keep going effective and efficient in the poverty reduction effort.AbstrakPenelitian ini bertujuan untuk mengetahui determinan atau faktor-faktor yang mempengaruhi kemiskinan di Provinsi Sulawesi Selatan periode tahun 2010 sampai 2014. Data yang digunakan dalam penelitian ini berupa data sekunder dari publikasi data statistik Badan Pusat Statistik (BPS) Provinsi Sulawesi Selatan dan Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan Republik Indonesia. Data-data tersebut ditabulasikan ke dalam struktur data panel yaitu gabungan antara data yang berbentuk time series dan cross section dalam bentuk tahunan. Dengan teknik purposive sampling, penelitian ini menggunakan data 24 kabupaten/kota di Provinsi Sulawesi Selatan untuk kemudian dianalisis dengan metode teknik Analisis Regresi Data Panel dengan pendekatan Random Effect. Hasil empiris membuktikan bahwa seluruh variabel determinan yang terdiri dari pertumbuhan ekonomi regional, jumlah pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah secara simultan berpengaruh signifikan terhadap jumlah kemiskinan di Provinsi Sulawesi Selatan. Sementara secara parsial, variabel pertumbuhan ekonomi regional berpengaruh positif dan tidak signifikan terhadap kemiskinan, sedangkan variabel-variabel lainnya yaitu pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah berpengaruh negatif terhadap kemiskinan. Oleh karena itu, pemerintah kabupaten/kota di Provinsi Sulawesi Selatan diharapkan mampu menciptakan pertumbuhan ekonomi yang berkualitas dan bersifat inklusif, mampu meningkatkan fasilitas pendidikan dan fasilitas kesehatan secara merata tidak hanya terpusat pada satu daerah saja, serta meningkatkan pengawasan keuangan terkait pengeluaran atau belanja pemerintah kabupaten/kota agar tepat sasaran sehingga pengeluaran atau belanja pemerintah dapat terus berjalan efektif dan efisien dalam upaya pengurangan kemiskinan.
DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? Iskandar, Azwar
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.193

Abstract

It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spen-ding of government. In addition, corruption might have a negative impact on the quality and quantity of public services, such as education and health services. This study designed to know the long run and short run impacts of corruption on inequality of income. The study uses secondary data from World Bank and Transparency International then Auto Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year of 1995-2017. The results of study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens’ life is a major disaster in the economy and harmful to the growth and development of the people in Indonesian particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the raise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health and final consumption for society. Thus, it can be concluded that for the Indonesian context, an increased inequality due to corruption has worsened the position of the poorest as less resources available for social spending.
ANALISIS DETERMINAN KEMISKINAN DI SULAWESI SELATAN (DETERMINANT ANALYSIS OF POVERTY IN SOUTH SULAWESI) Azwar Iskandar; Achmat Subekan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.569 KB) | DOI: 10.28986/jtaken.v2i1.36

Abstract

This research is aimed to analyze the determinant of poverty in South Sulawesi on 2010-2014 period. Using the annual data from Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK), the estimation applies the Panel Regression with Random Effect Model (REM) as analytical tool in order to analyze the effect of regional economic growth, unemployment, healthy index, school participation rate and local government expenditure on poverty in South Sulawesi. The empirical results show that all determinant variables simultanously have a positive significant effect on poverty. Meanwhile, regional economic growth partially have a positive effect on poverty. The others such as unemployment, healthy index, school participation rate and local government expenditure partially have a negative effect on poverty. Because of that matters, local government shall to create an economic growth inclusively, improve the health and education public infrastructures, and increase the supervision of expenditures to keep going effective and efficient in the poverty reduction effort.AbstrakPenelitian ini bertujuan untuk mengetahui determinan atau faktor-faktor yang mempengaruhi kemiskinan di Provinsi Sulawesi Selatan periode tahun 2010 sampai 2014. Data yang digunakan dalam penelitian ini berupa data sekunder dari publikasi data statistik Badan Pusat Statistik (BPS) Provinsi Sulawesi Selatan dan Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan Republik Indonesia. Data-data tersebut ditabulasikan ke dalam struktur data panel yaitu gabungan antara data yang berbentuk time series dan cross section dalam bentuk tahunan. Dengan teknik purposive sampling, penelitian ini menggunakan data 24 kabupaten/kota di Provinsi Sulawesi Selatan untuk kemudian dianalisis dengan metode teknik Analisis Regresi Data Panel dengan pendekatan Random Effect. Hasil empiris membuktikan bahwa seluruh variabel determinan yang terdiri dari pertumbuhan ekonomi regional, jumlah pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah secara simultan berpengaruh signifikan terhadap jumlah kemiskinan di Provinsi Sulawesi Selatan. Sementara secara parsial, variabel pertumbuhan ekonomi regional berpengaruh positif dan tidak signifikan terhadap kemiskinan, sedangkan variabel-variabel lainnya yaitu pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah berpengaruh negatif terhadap kemiskinan. Oleh karena itu, pemerintah kabupaten/kota di Provinsi Sulawesi Selatan diharapkan mampu menciptakan pertumbuhan ekonomi yang berkualitas dan bersifat inklusif, mampu meningkatkan fasilitas pendidikan dan fasilitas kesehatan secara merata tidak hanya terpusat pada satu daerah saja, serta meningkatkan pengawasan keuangan terkait pengeluaran atau belanja pemerintah kabupaten/kota agar tepat sasaran sehingga pengeluaran atau belanja pemerintah dapat terus berjalan efektif dan efisien dalam upaya pengurangan kemiskinan.
EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA Azwar Iskandar; Tenry Nur Amriani; Achmat Subekan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 December 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1788.534 KB) | DOI: 10.28986/jtaken.v2i2.65

Abstract

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as the Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact, and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implemented not successfully running yet based on all Delone and McLean's success measurement criteria.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu kualitas sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean (1992).
DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? Azwar Iskandar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1430.264 KB) | DOI: 10.28986/jtaken.v4i2.193

Abstract

It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spending of government. Besides, corruption might harm the quality and quantity of public services, such as education and health services. This study is designed to know the long-run and short-run impacts of corruption on the inequality of income. The study uses secondary data from World Bank and Transparency International then Auto-Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year 1995-2017. The results of the study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens' life is a major disaster in the economy and harmful to the growth and development of the people in Indonesia particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the rise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health, and final consumption for society. Thus, it can be concluded that for the Indonesian context, and increased inequality due to corruption has worsened the position of the poorest as fewer resources available for social spending.
Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi Azwar Iskandar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.001 KB) | DOI: 10.28986/jtaken.v7i1.505

Abstract

This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and regional potential for growth to achieve the goal of fulfilling health service commitments in the region. This research is explanatory research using a quantitative approach. The results show that: (1) the average level of financial independence of regencies/cities in South Sulawesi Province fall under the high category and relatively independent in terms of source and allocation of regional budgets; (2) the average growth of all regencies/cities in South Sulawesi Province shows positive figures which implies that the prospect of their economic growth has accelerated along with several problems in each regency/city; (3) some regencies/cities with large APBD do not have an increased allocation of resources for health expenditure. On the contrary, some regencies/cities that fall under the category of low budget and financial independence have a better commitment to health service and expenditure.  In addition, almost all regencies/cities categorized as having good potential for growth ended up having low performance in health expenditure. The local government has carried out fiscal decentralization, which is defined as the freedom for regions in carrying out policies related to budget politics in the region. Notwithstanding the preceding, the role of the central government is still greatly expected to advocate for the improvement of health expenditure quality.
Co-Authors Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Adji Suradji Muhammad Adji Suradji Muhammad Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akrama Hatta Ali Djamhuri Amriani, Tenry Nur Andi Muh. Akhyar Andi Muhammad Akmal Arfan Arifuddin Arifuddin, Arfan Ashar Ashar Askar Patahuddin Asri asri Aswanto Muhammad Takwi Hede Aswar, Aswar Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah, Bayu Taufiq Darmanto Darmanto Edil Wijaya Nur Edy Sofyan Fadhlan Akbar Fakhri Sungit Fakhrizal Idris Fitriana Fitriana Hendra Wijaya Henri Priamukti Ihwan Wahid Minu Iskandar Iskandar Iskandar Iskandar Ita Hartati Ita Hartati Jumadil Saputra Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Laode Nursyah Dendi M. Amirullah M. Kasim Mahmuddin, Ronny Mazlan Ibrahim Moh. Fadli Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Muh. Arfah Herwin Muh. Ihsan A.R. Muh. Syukur S. Muhammad Ammar Naufal Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Yusram Muhammad Yusram Mukran H. Usman Mukran H. Usman Nasrul Nasrul Nasrul Nasrul Rafi, Irsyad Rahmaluddin Saragih Rahmat Rahmat Rahmat Rahmat Ronny Mahmuddin Saharuddin Saharuddin Saragih, Rahmaluddin Saragih, Rahmaluddin Saragih, Ramaluddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Subekan, Achmat Subekan, Achmat Subekan, Achmat Sulkifli Herman Syandri Syandri Syandri, Syandri Syarul Azman Shaharuddin Tenry Nur Amriani Tenry Nur Amriani Tenry Nur Amriani Wijaya , Hendra Zahari Mahad Musa